Changing the financing structure and its impact on earnings per share: An analytical study of a sample of Iraqi industrial sector companies for the years (2019-2021).

Abstract

The research addresses the issue of change in the financing structure for a sample of private industrial sector companies in Iraq, and the role of this change in earnings per share, and as it is known that Iraq has gone through unusual political and economic conditions, in terms of the emergence of international variables that have reflected their effects on the political and economic situation of the country and the identification of the Corona pandemic. Which had a major impact on global economic activity, the cessation of transportation, and the decline in oil prices due to the decrease in demand for oil resulting from the cessation of transportation and due to the Corona pandemic, which caused the cessation of air traffic worldwide and the activity of business establishments in general. All of these variables reflected their impact. On the activity of business establishments in general, including the sample companies, the movement of economic activity reflects its impact on the volume of financing and investment and thus the profitability of shares. Therefore, this research came to address the topic in a sample of companies in the industrial sector in Iraq, which faced multiple problems, most notably instability of all kinds, and the research concluded. To a set of results about the change in financing structure and earnings per share and concluded a set of conclusions and recommendations